行政审批权力清单制度评析及完善——以国家税务总局2014年第10号公告为分析模板

Evaluation and Improvement on Tax Administrative Examination and Approval of Power List System——With the State Administration of Taxation of 2014 10th Announcement for Analysis Template

行政审批目录清单,具有示范性、规范性、公示性、工具性、变动性。国家税务总局2014年第10号公告对权力清单认识存在偏差,也未理清审批和备案以及许可之间的界限,存在较大改进空间。一般禁止(或限制)的有限解禁是行政审批和行政许可的共同特征;立法层面未能处理好"权限法定"与"实践需要"的紧张关系,是导致行政许可和行政审批分离的根本原因。要革新行政审批设定意识、规范行政审批设定依据、严格行政审批设定事项、更新行政审批清单目录,确保权力清单制度落到实处。

Tax administrative examination and approval power of catalogue list , which has the characteristics of demonstration, standardization, publicity, instrumentality and changeability. The State Taxayion Administration of 2014 10th announcement, not only exists deviations in understanding power inventory, but also does not clarify the boundaries between administrative examination and approval, there is a large room for improvement. The Limited release to general prohibition （or limited） is a common feature of administrative approval and administrative license; Legislation failed to deal with the tension between “Authority legal” and “Practice requires”, which is the basic reason causing the separation of administrative license and administrative examination. It is necessary to reform the setting consciousness of administrative examination and approval, standardize legal basis for administrative examination and approval, strict administrative examination and approval items, set the update list, ensure the power list system into practice.